way. i would have difficulty explaining to you all the nooks and crannies of this, the phase- in range of income, the plaxo, the phaseout range, the number of children. even professionals have a ethical time predicting what the amount will be for the circumstances -- a difficult time predicting what the amount will be for the circumstances. recipients will be at a total loss. they are then reliant on professional tax preparers, and this is where the unscrupulous comes then, that the ig's report referenced. you have a lot of tax preparers as a cottage industry recruiting taxpayers, tax filers, generating some income for them, sometimes fraudulently, to meet the notability requirements. they fill out the paperwork and take care of the details.